THE COMMISSIONER OF INCOME TAX vs. SRI N LEELA KUMAR
ITA/384/2007HC Karnataka25 Nov 2013
Bench: N.KUMAR,RATHNAKALA
Section 139(1)Section 139(4)Section 158Section 260A
depreciation under sub-section
(2) of section 32;
(b) of a firm, returned income and total
income assessed for each of the previous
years falling within the block period shall be
the
income
determined
before
allowing
deduction of salary, interest, commission,
bonus or remuneration by whatever name
called to any partner not being a working
partner :
Provided that undisclosed income
